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Registration of Cases and Disposal of Articles

Cases detected by the Excise personnel are registered at the Excise Ranges concerned. The accused arrested is produced before the Magistrate along with the thondy articles. In case of bailable offences, the officer concerned, on satisfaction of the sureties furnished, grants bail. In the case of vehicle seized in Abkari cases, they are produced before the Authorized Officer for proceedings under section 67 B of the Abkari Act. After investigation charge sheets are filed before the competent court. The articles to be disposed are auctioned by the Deputy Excise Commissioner concerned.

If there is any infraction of any of the conditions of a licence issued under these rules, either by the licensee or by a person in his employment, shall entail on the licensee or his agent or both ,

  • a fine of Rs.10,000¬† or
  • Cancellation of licence or
  • Both

Provide that if the holder of such licence or permit sells or stores for sale liquor in any premises, other than the licensed premises, such penalty shall not be less than fifty thousand rupees.

According to Sec 28 of the Abkari Act, all dues, taxes, fines, fees and rentals payable under the Abkari Act are recoverable as if they are arrears of land revenue from the persons responsible for it, and from their sureties. Like wise, u/s 5 of the M&TP Act, duties of Excise and other sums payable under M&TP Act or the rules there under, are recoverable as if the arrears they are arrears of land revenue. Thus all revenue under all Acts administered by the Excise department can be recovered under the Revenue Recovery Act. Whenever any amount of Excise duty, Gallonage fee, tree tax etc is not paid on the due date and has fallen in arrears, a demand notice specifying the amount due, items under which they are payable, interest and demand notice fee payable has to be issued mentioning that if he does not pay the amount action will be taken to get the amount recovered under the Revenue Recovery Act.

Confiscation and Disposal of Material Objects Seized on Abkari Cases

Section 67 B of the Abkari Act provides for confiscation or disposal otherwise of all the material objects which are seized in Abkari cases, by the Authorised Officer, on their production before him. In districts, the Deputy  Excise Commissioners of the Divisions are the Authorised Officers.

Confiscation and Disposal of Vehicles

Confiscation under section 67 B of the Act has the nature of a quasi-judicial adjudication. When a vehicle, conveyance, in an Abkari case is produced before the Authorised Officer, he initiates such enquiry as may be necessary and issue notices to the party concerned requiring them to show cause within a reasonable time (not less than 15 days), as to why the vehicle or conveyance should not be confiscated. He will also afford opportunity for personal hearing as well as cross-examination of the witnesses by the party. Unless the party proves to the satisfaction of the Authorised Officer that the vehicle or other conveyance as the case may be was used for the commission of the Abkari offence without the knowledge and consent of the owner, his agent or the person in charge of the vehicle, the vehicle or the conveyance will be confiscated to Government, under section 67 B (2) of the Abkari Act. Or else it will be released to the owner subject to revision, if any, by the Commissioner of Excise under section 67 F of the Act.

An order of confiscation under section 67 B (2) can be challenged by the owner of the vehicle or conveyance by moving appeal under section 67 E of the Act within 30 days. The Addl. Excise Commissioner is the Appellate Authority. Order of the Appellate Authority under section 67 E also is subject to the revision by the Commissioner of Excise.

Decision of the Commissioner of Excise under section 67 F is final and it could not be challenged in any court of law. It is to be noted that the Act provides for suo moto revision only by the Excise Commissioner.

Pre Trial Disposal of Seized Liquors

Section 53 A of the Abkari Act provides for pre trial disposal of liquors which are notified by the Government for the purpose, by the Authorised Officer under the Act. Asst. Excise Commissioners of Divisions are Authorised Officers. So far the Government have notified spirit, Indian Made Foreign Liquor and arrack for the purpose of the section 53 A, for pre trial disposal by the Authorised Officer.

A committee has been constituted for the purpose with the Commissioner of Excise as the chairman to disposes the liquor thus confiscated. All the liquors, except spirit, confiscated are destroyed as per the direction of the committee. Spirit is sold to distilleries or other firms having proper licence for purchase/possession of the same. At present price of confiscated spirit has been fixed at Rs 10/- per bulk litre. It is also allotted free of cost to Government Hospitals, Research Institution, Depts. of State Government and educational institutions approved by the Central or State Government..